This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.

Diploma work compares the legislation to tax administration. Law No. 337/1992 Coll., On the administration of taxes and fees applicable to the new Law No. 280/2009 Coll., Tax Code. Output of the work is to evaluate the benefits and shortcomings of the new amendments to the law.

The main aim of this thesis is to explain the current legal regulation of immigration of the European Union. The first chapter is dedicated to the introduction of migration with the description of the theories of migration and the summary of possible causes and effects. The second chapter deals with the development of migration policy of the European Union. The third chapter describes current legal regulations in the field of immigration. The last part of this thesis analyses three judgements of the European Court of Justice, related to the immigration.

Bakgrund: En bostadsrättsförening är ingen kommersiell verksamhet och drivs inte i vinstsyfte. Resultaträkningen kan därmed inte anses avgörande för bostadsrättsföreningars ekonomiska välmående. Det som bör betonas är föreningens kassaflödesanalys som visar finansiella flöden, samt behovet att göra avsättningar för att möta framtida underhåll. Således bör kompletterande information om bostadsrättsföreningars ekonomiska situation tillföras årsredovisningen. Syfte: Syftet är att undersöka om K2-redovisande bostadsrättsföreningar bör komplettera sina årsredovisningar med en kassaflödesanalys för att ge en bättre bild av ekonomiskt välmående. Metod: Studien utgår ifrån en kvalitativ forskningsstrategi. Empirisk data har samlats in genom semi-strukturerade intervjuer. Studiens respondenter består av tre av Sveriges största aktörer inom fastighetsförvaltning, samt en auktoriserad revisor på EY. Resultat: K2-redovisande bostadsrättsföreningar bör komplettera sina årsredovisningar med en kassaflödesanalys. En kassaflödesanalys bidrar till förståelse för betalningsströmmar under ett räkenskapsår, vilket förtydligar hur likvida medel har använts. Ett positivt kassaflöde bidrar till ett ökat ekonomiskt välmående hos bostadsrättsföreningar, eftersom likvida medel kan användas till att betala amorteringar, underhåll och investeringar. Kassaflödesanalysen bidrar således till att ge en bättre bild av bostadsrättsföreningars ekonomiska välmående. Författarna betonar dock att kassaflödesanalysen ensam inte bidrar till en komplett bild av bostadsrättsföreningars ekonomiska välmående. Årsredovisningen bör även kompletteras med nyckeltal. Vidare bör en underhållsplan upprättas samt avsättningar göras till yttre fond. / Background: Housing associations are not a commercial activity and are profit driven. The income statement can therefore not be described as crucial for housing associations. However, what should be emphasized are the association’s cash flow statements that shows the financial flows and also the need to make provisions to meet future maintenance. Thus, additional information of housing associations financial situation should be added to the annual report. Purpose: The purpose is to investigate whether housing associations reporting according to K2 should supplement their financial statement with a cash flow analysis to provide a clearer measure of economic wellbeing. Method: The study is based on an qualitative research strategy. Empirical data were collected through semi-structured interviews. The respondents consist of three of the largest companies for housing administration, as well as an accountant at EY. Result: K2-reporting housing associations should complement their annual reports with a cash flow statement. A cash flow statement contributes to the understanding of the past year´s cash flows, which clarifies how cash is used. A positive cash flow contributes to better economic wellbeing for housing associations, because cash can be used to pay debt service, maintenenace and investments. Cash flow statements helps to give a better picture of the economic wellbeing of housing associations. The authors, however, states that a cash flow analysis alone does not contribute to a complete picture of the economic wellbeing of housing associations. The annual report should also be supplemented with key figures. Furthermore, maintenance is established and provisions made to the external fund.

Detaljplaner används av kommuner som ett sätt att reglera användningen av mark- och vattenområden. Plankartan som hör till detaljplanen är det juridiska dokumentet där kommunen använder sig av planbestämmelser vid utformningen av planområdet. Till plankartan följer det en planbeskrivning som anger syftet och redovisar hur planen ska genomföras och vilka konsekvenser den har på sakägare, miljön och andra som kan komma att beröras av detaljplanen. Vid bristfälliga planbestämmelser och planbeskrivningar kan konsekvenserna för de drabbade medföra kostsamma och utdragna processer. Enligt tidigare studier innehöll 17 % av antagna detaljplaner olämpliga planbestämmelser. Enligt tidigare bestämmelser så var kommunen inte tvungen att samråda med lantmäterimyndigheten vid alla planförfaranden. Lantmäterimyndighetens roll var under samrådet att verka för att planbestämmelser som kunde påverka det fastighetsrättsliga genomförandet var utformade på ett ändamålsenligt sätt. Lantmäterimyndighetens roll ändrades dock i samband med den lagändring som trädde i kraft 1 januari 2015. Regeringen ville effektivisera plangenomförande och detta ledde till att lantmäterimyndigheten fick en tydligare och utökad roll i planprocessen. Denna studie har som syfte att undersöka hur kommunernas ställningstagande till yttranden från lantmäterimyndigheten i samband med samråd och granskningstiden ser ut. Resultatet efter samråd visar att 12 % av detaljplanerna innehöll brister som påtalats av lantmäterimyndigheten men som kommunerna inte åtgärdat. Efter granskningstiden så gick procentandelen ner till 7 % av detaljplanerna. Vid granskning om det var någon skillnad i ställningstaganden mellan kommuner med kommunal lantmäterimyndighet och kommuner med statlig lantmäterimyndighet visade undersökningen att det inte förekom några större skillnader. Studien tyder på att kommunerna lyssnar på de synpunkter och råd lantmäterimyndigheten framför och följaktligen åtgärdar påtalade brister. Detta i sin tur leder förhoppningsvis till ett effektivare plangenomförande. / Detail development plans are a way for the municipalities to regulate the use of land and water territories. The map that follows with the detail development plan is a legal document used by the municipalities to shape the area of the plan by using plan regulations. With the map follows a plan description which describes the purpose of plan, presents the implementation of the plan and the consequences it has on interested parties, the environment and other parties that could be affected by the detail development plan. In the case of deficient plan regulations och plan description the consequences for the afflicted parties can lead to costly and drawn out processes. Earlier studies showed that 17 % of all approved detail development plans contained deficient plan regulations. According to earlier regulations, the municipalities did not have to consult with the cadastrial authorities for every planning proposal. During this time, the role of the cadastral authority was to make sure the plan regulations refering to property law were correct in their configuration not to cause negative consequenses to the implementation of the detail development plan. The role of the cadastral authories changed in conjunction with a constitutional amendment to the law which took effect 1 januari 2015. The government wanted to make the planning implementation more effective and one way to achieve this was to give the cadastral authority a more distinct and extended role during the planning process. The purpose of this study is to examine how the municipalities respond to comments made by the cadastral authority during the review time. The result shows that after the first review time 12 % of the detail development plans that the cadastral authority made remarks on had not been corrected by the municipalities. After the second review time, the procentage had decreased to 7 % of all detail development plans. When comparing the actions taken by municipalities with communal cadastral authority and municipalities with state cadastral authority the analysis showed that there where no significant differences between them. The studie indicates that the municipalities listen to the opinions and advice given by the cadastral authority, thereby deficient plan regulations and plan descriptions are amended accordingly. This will hopefully lead to a more effective implementation of the detail development plans.

För att säkerställa nuvarande och kommande generationers tillgång till rent vatten behöver vattentäkter skyddas med områdesskydd. När vattenskyddsområden bildas delas området in i skyddszoner beroende på behovet av skydd. Vid inrättande av vattenskyddsområden meddelas föreskrifter för vilka restriktioner som gäller inom skyddsområdet. Restriktionerna kan medföra rådighetsinskränkningar som kan innebära exempelvis förbud mot hantering av kemiska bekämpningsmedel. Sådana rådighetsinskränkningar ska enligt Sveriges grundlag ersättas, om pågående markanvändning inom berörd del av fastighet avsevärt försvåras. Sker dessa inskränkningar av hälsoskydds-, miljöskydds- eller säkerhetsskäl gäller dock vad som följer av lag i fråga om rätt till ersättning. De allmänna hänsynsreglerna är sådana regler som varje fastighetsägare ska underkasta sig och därmed är rådighetsinskränkningar som sker med hänsyn till dessa inte ersättningsberättigade. Föreliggande studie inriktar sig på att utreda i vilken utsträckning beslutsmyndigheterna vid inrättande av vattenskyddsområde föreskriver förbud eller tillståndsplikt med stöd av miljöbalkens allmänna hänsynsregler och därmed undviker sin skyldighet att betala ersättning. De föreskrivna åtaganden som främst har undersökts är hantering av bekämpningsmedel, hantering av växtnäringsämnen samt upplag av skogsprodukter. Studien har också ämnat utreda ifall kommuner respektive länsstyrelser agerar olika vid inrättande av vattenskyddsområden och ifall skyddsföreskrifterna meddelar olika beroende på vilken skyddszon det gäller. I denna uppsats tillämpas den kvantitativa metoden. Undersökningen av föreskrifterna för urvalet av vattenskyddsområden gjordes kvantitativt. Som ett komplement tolkas text kvalitativt. Studien utreder olika juridiska rättskällor som berör vattenskyddsområden och rådighetsinskränkningen de kan innebära. Rättskällorna som undersökts är författningar, förordningar, en SOU och rättsfall. Utredningen av dessa har gjorts för att få klarhet i den praktiska funktionen av lagen och för att säkerställa vad som gäller. Studien visar att beslutsmyndigheterna i stor utsträckning meddelar den föreskrift som kan medföra skyldighet att erlägga ersättning till fastighetsägaren. Detta fastän det enligt praxis är godtagbart att meddela föreskrifter som innebär att beslutsmyndigheten kan kringgå sin ersättningsskyldighet. Skyddsföreskrifterna i den primära skyddszonen sammanfaller i de flesta fall inte med skyddsföreskrifterna för den sekundära zonen. Enligt studien har vilken myndighet det är som inrättar vattenskyddsområdet inte har någon inverkan på hur föreskrifterna utformas. Kommunen och Länsstyrelsen agerar alltså lika vid inrättande av vattenskyddsområden. / To ensure the current and future generations' access to clean water, water supplies need to be protected with protection areas. When the water protection area is formed, the area is divided in different protection zoned depending on the need of protection. When establishing water protection areas, regulations are issued for which restrictions apply within the protection area. The restrictions may result in restrictions on availability that may, for example, impose a ban on the management of chemical pesticides. Such restrictions on access shall, in accordance with Sweden's constitution, be compensated if ongoing land use within the affected part of the property is made considerably more difficult. However, if these limitations are for health protection, environmental protection or safety reasons, what follows from the law regarding the right to compensation. The general rules of consideration are such rules that each property owner must submit to and restrictions that take place in consideration these are not eligible for compensation. The present study focuses on investigating if the decision-making authorities, when establishing a water protection area, prescribe a prohibition or a license requirement under the general rules of consideration and thereby avoids their obligation to pay compensation. The prescribed commitments that have primarily been investigated are the management of pesticides, the management of plant nutrients and the storage of forest products. The study has also intended to investigate whether municipalities or county administrative boards act differently when establishing water protection areas and if the protection regulations indicate different depending on which protection zone applies. In the present study, the quantitative method has been applied. The examination of the regulations for the selection of water protection areas was done quantitatively. As a complement, qualitative text has been interpreted. The study investigates various legal sources of law that concern water protection areas and the restriction of access they may entail. The sources of law examined are statutes, regulations, an official investigation and court cases. The investigation of these has been done to clarify the practical function of the law and to ensure how it works. The study shows that the decision-making authorities to a large extent announce the regulation that may entail an obligation to pay compensation to the property owner. This, although according to practice, is acceptable to issue regulations that mean that the decision authority can circumvent its obligation to pay compensation. In most cases, the protection regulations in the primary protection zone do not coincide with the protection regulations of the secondary zone. According to the essay, it is concluded that which authority it is that establishes the water protection area has no impact on how the regulations are designed. The municipality and the County Administrative Board thus act equally when establishing water protection areas.

Thesis (MPA.) -- University of Limpopo, 2017. / South African Government departments, through the relevant executing authority, are required to develop strategic plans in terms of the Public Service Amendment Act (2008, Act No. 30 of 2007) and Public Finance Management Amendment Act (2003 Act No. 29 of 1999) through Public Service Regulations. Public service departments are also required to table a strategic plan with a five-year planning horizon, Annual Performance Plan including two-year forward projections in line with the Medium Term Strategic Framework (MTSF) and Medium Term Expenditure Framework (MTEF) period, with annual and quarterly performance targets. This study was undertaken to investigate the implementation of the strategic plan in the National Department of Human Settlements and it followed a qualitative research methodology. The study also seeks to determine the alignment of the strategic plan and the medium term strategic plan, evaluate the causes of the disconnect between the strategy and its implementation, identify systems of facilitating the implementation of the strategic plan and explore challenges in the implementation of the strategic plan in the Department. For the researcher to reach a conclusion around the implementation of the strategic plan at the National Department of Human Settlements, information was gathered through a literature review, interviews, questionnaires and document analysis. The findings reveal that there is a disjuncture in the understanding of the link between MTSF and the strategic plan between middle and senior management as there is poor understanding of the link and purpose of aligning these documents. It also reveals that there is a disconnect between the strategic plan and its implementation caused by deviation from the implementation of the strategic plan by branches and non-consideration of outstanding targets when formulating the coming year’s plan. It also reveals that the systems for facilitating the implementation the strategic plan are ineffective due to the fact that there are no documented standard operating procedures that the Department follows when facilitating strategic plan implementation. Having identified the challenges in strategic plan implementation, it is vital for the National Department of Human Settlements to ensure that the systems for facilitating the implementation of the strategic plan are developed and implemented, and also that it develop a strategy for alleviating the challenges in strategic plan implementation.

The issues raised in this thesis concern the adverse effects of EU's wildlife trade regulations, mainly the unequal treatment of captive and wild-born endangered animals. The nature of these regulations is analyzed from an animal law perspective. The purpose of the analysis is to determine whether the regulations are anthropocentric and, if so, what issues arise from it. Previous research has studied the legal personhood of animals in relation to animal welfare. This thesis continues that discussion by examining legal animal rights as a potential solution to the issues of wildlife trade. The analysis is pragmatic and employs a non-formalistic view of law. Consequentially, it uses a doctrinal and legal philosophical approach, meaning that sources outside of law are integral to the discussion. The results of the analysis show that EU’s wildlife trade regulations are anthropocentric and that this has led to severe issues regarding the welfare of endangered animals. In addition, the practical enforcement of the regulations has proven defective. Legal rights for animals seem to provide a viable solution to these issues, yet their practical implementation is complicated. The reasons for this are primarily financial and opinion-based. Therefore, a step-by-step approach, starting with limited fundamental rights and resulting in full legal personhood for animals, is recommended for this approach to be successful.

The issue of responsibility will always be actual in all human activities. In the construction industry and real estate engineering, the impact of human activities always have a tangible link, it seems to be the assessment of duties and responsibility of each participant seemingly simple. The opposite is true, however, as construction and real estate business has passed in the last few decades significant development so that some activities in these fields have become for the general public is almost unreadable. And not only the lay the general public, but also experts and professionals in the field are often lost in the complicated process of construction, of the various stages and its connections with individual activities which have result in the effective complex. Construction Law, building regulations and authorization law can not be regarded as something of directive and bureaucracy of the state and its institutions, but it needs to see them particularly in terms of protection when it was, is and will be primarily in the interests of professionals to clearly defined rules and limits of their activities. It is therefore in the interest of authorized persons to best oriented in the regulations so that they help to improve the performance of their profession. For each authorized person working in the construction industry is important to know the extent of its competences, duties and responsibilities. Without knowledge of these principles can not be selected activities done and can not fulfill their purpose and definition - which is certainly a quality building work which meets all requirements with respect to all subjects of its surroundings. The knowledge gained from this work should serve to simplify the view of the complicated system building regulations for obtaining a healthy perspective and eliminating concerns of this difficult structure. Diploma work does not attempt to change regulations, but rather to understand their meaning and purpose, and point out their necessity. It can be said that knowledge of the legal context is a necessary condition for the performance of selected activities in construction. In any architect, designer and site management must have been a piece of "lawyer", when these people will be able to clearly understand the regulations not only in their profession, but also in connection with the other professions. Based on the findings contained in this thesis it is possible to establish for example open discussion, whether or not to introduce more fields in the building educational system, such as the real estate engineering at USI in Brno, whether and how to create the most appropriate implementation of the construction legal system in the curricula of technical faculties, how to create conditions for systematic knowledge of construction law of authorized persons throughout their careers.

This thesis defines the values and qualities of rural areas, describes the transformations of architecture and public spaces in the Kysuce region, especially after the year 1989. The development is compared with for¬eign rural regions in Europe. The assignment was to introduce foreign local regulations, verify their influ¬ence on rural areas and modern architecture. The thesis explains the meaning and reasons of architectural and urban planning regulations, verifies the legislative possibilities of their application in Kysuce region and suggests tactics leading to increase of a building culture in the region.